Summary: We will not investigate this complaint about Council tax liability for an empty property. It would be reasonable for Mr A to make an appeal to the Valuation Tribunal.

The complaint

1. Mr A says the Council has charged him three times the normal amount of Council tax because his property was unoccupied for a while after he bought it.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (Local Government Act 1974, section 26(6)(a), as amended)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

5. I considered information provided by Mr A and the Council.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Mr X has the right to appeal against his council tax liability, including the empty property premium, at the Valuation Tribunal.
8. The Valuation Tribunal is a free and easy to use service set up by the government to consider such disputes about Council tax, and it is responsible for deciding whether the Council’s demand is correct. Therefore, it would be reasonable for
   Mr X to use this service.

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Final decision

9. We will not investigate Mr X’s complaint because it would be reasonable for him to appeal against the liability at the Valuation tribunal.

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Investigator's decision on behalf of the Ombudsman